CA ANZ Assurance Practice Questions - CA Program - Elective Assurance (CA ANZ) Exam

In a reasonable assurance engagement, the practitioner's conclusion is expressed in which form?

Positive form, e.g. 'in our opinion the subject matter is presented fairly' A statement of factual findings only A disclaimer of conclusion Negative (limited) form, e.g. 'nothing has come to our attention'

Correct Answer:

Positive form, e.g. 'in our opinion the subject matter is presented fairly'

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